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What is the definition of a dependent for purposes of the qualifying events which allow benefit changes?

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What is the definition of a dependent for purposes of the qualifying events which allow benefit changes?

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Generally, the definition is the same as that used for income tax purposes. It can be spouse, natural and adopted children, step and foster children, even parents in some situations. See page 8 of IRS Publication 501 for more information. Return to top of page.

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